Dismissing the appeal of the Revenue  the Court held that the only question was with regard to the creditworthiness. Both the authorities have concurrently held that the initial burden, even if not discharged at the level of the Assessing Officer, but by production of documents before the Commissioner (Appeals) where two remand reports have been called for, every transaction having been made through banking channel, there was no reason to also question the creditworthiness. Order of Tribunal is affirmed.  (AY. 2014-15)